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Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

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Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

CPE for FY 1997

A series of articles of interest to tax-exempt organizations published in July 1996 as the Exempt Organizations Continuing Professional Education Technical Instruction Program for FY 1997 . This material was designed specifically for training purposes only. Under no circumstances should the contents be used or cited as authority for setting or sustaining a technical position.


 

 

Update on State Institutions
A brief update of a FY 1996 article discussing recent developments concerning instrumentalities as section 501(c)(3) organizations.

Publicity and Disclosure of Form 990
A discussion of the filing and disclosure requirements of the annual information return for tax-exempt organizations, including discussion of changes made by the Taxpayer Bill of Rights 2.

Tax-Exempt Health Care Organizations
A discussion of the "Community Board and Conflicts of Interest Policy" for health care organizations seeking exemption as section 501(c)(3) organizations.

Detecting Fraud in Charity Gaming
A brief discussion of examination techniques for determining whether funds generated by charitable gaming are being diverted for private use.

Excise Tax and Occupational Tax on Wagering
A discussion of the excise taxes on wagering activities common to some tax-exempt organizations.

IRC 7602 Examination of Books and Witnesses
A discussion of the powers to compel production of information necessary to ascertain tax liability or to collect tax.

Updates on Disclosure and Substantiation Rules
A discussion of the rules regarding disclosure of quid pro quo contributions and substantiation of charitable contributions.

Education, Propaganda, and the Methodology Test
A discussion of the methodology test for determining whether an organization is an educational organization under section 501(c)(3) of the Code.

Public Charity Status on the Razor's Edge
A discussion of issues arising under section 509(a)(3) of the Code concerning supporting organizations.

Virtual Mergers: Hospital Joint Operating Agreement Affiliations
A discussion of issues arising from certain affiliations between tax-exempt hospitals.

Charitable Remainder Trusts
A discussion of potential self-dealing problems with charitable remainder trusts.

Tax-Exempt Advance Refunding Bonds - Some Basics
A discussion of how to analyze a type of tax-exempt bond refinancing transaction, an advance refunding.

Section 457 Deferred Compensation Plans
A discussion of section 457 deferred compensation plans of state and local governments or tax-exempt employers.

Insurance: The Rule of '86
A discussion of the limitation on the provision of commercial-type insurance by section 501(c)(3) and section 501(c)(4) organizations and a discussion of current issues under section 501(c)(15).

UBIT: Current Developments
A discussion of recent developments concerning the unrelated business income tax.

Lobbying Issues
A discussion, in question and answer format, of issues concerning lobbying by tax-exempt organizations.

Transferee Liability
A discussion of federal tax liability on entities to which the original taxpayer transferred assets to avoid the original tax liability.

Jeopardy and Termination Assessments
A brief discussion of the procedures for making jeopardy and termination assessments.

Representative Payee Organizations
A discussion of Social Security Administration Representative Payee Organizations under sections 501(c)(3) and 501(c)(4).

Current Developments
A compilation of recent developments concerning tax-exempt organizations.